5889: Pass-Through Entity Member Tax Credit (Revision 2025-03)
Missouri · Missouri DOR · Used for tax years 2024, 2025, 2026
Missouri Form 5889 reports a member’s ownership percentage and pass-through entity tax credit from an electing S corporation or partnership. It identifies the entity and member and shows the member’s pro rata share of the pass-through entity tax.
Who files this form
Partnerships and S corporations that elect to file and pay the Pass-Through Entity Tax using Form MO-PTE must give each affected member a report showing the member’s membership percentage and pro-rata share of tax imposed for the applicable tax year.
The business may use Form MO-5889 instead of a company-generated report. Affected members may submit Form MO-5889 with their income tax return.
What you'll need
Have the following information available to complete the form:
- The filed Form MO-PTE, including the tax year’s beginning and ending dates and the affected member’s entries in Part B, Columns 4 and 5.
- The business’s name, Missouri tax identification number, federal employer identification number, and address.
- The member’s name, address, and Social Security number for an individual taxpayer or sole proprietor, or federal employer identification number.
How to file
The partnership or S corporation may use Form MO-5889 to provide the required credit information to each affected member.
To complete it:
- Enter the beginning and ending dates of the tax year on the Form MO-PTE that resulted in the member’s credit.
- Fill in the business and member information.
- On line 1, enter the member’s membership percentage from Form MO-PTE, Part B, Column 4.
- On line 2, enter the member’s pro-rata share of tax imposed from Form MO-PTE, Part B, Column 5.
The member may submit this form with their income tax return. The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Do not combine information for multiple tax years, entities, or taxpayers on one Form MO-5889.
- Complete a separate Form MO-5889 for each tax year and each member.
Questions people ask
Is Form MO-5889 the only way a business can report this information to members?
No. A partnership or S corporation may use Form MO-5889 as an alternative to a company-generated report.
What credit can a qualifying member receive?
A qualifying member of an electing pass-through entity is eligible for a credit equal to the member’s pro-rata share of the pass-through entity tax paid.
Where do the amounts for lines 1 and 2 come from?
Use Form MO-PTE, Part B. Column 4 provides the membership percentage for line 1, and Column 5 provides the member’s pro-rata share of tax imposed for line 2.
Can a member submit Form MO-5889 with their income tax return?
Yes. The form states that affected members may submit it with their income tax return when filing.